Discovery sampling is equivalent to an attributes sampling plan with a specified expected deviation rate of 0 percent.

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Quizplus · Accepted Answer

Discovery sampling is a type of attribute sampling where the auditor is looking to determine if there are any errors or irregularities in a population. The auditor does not have a predetermined expected deviation rate, rather they use a statistical formula to determine the sample size necessary to project any potential errors onto the entire population. Therefore, discovery sampling is equivalent to an attributes sampling plan with a specified expected deviation rate of 0 percent because the auditor is not assuming any specific deviation rate when selecting the sample.

Discovery Sampling Is Equivalent to an Attributes Sampling Plan with a Specified